Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

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..... on 128 of the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017)(hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive off the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the s .....

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